GEORGE Harrison had many friends who loved him and when he died, their hearts were broken.

So they came together to perform his songs and in the process conjured up the TV event of the year.

It’s no small thing to make such a declaration before two months have elapsed in 2004, but the standard set by this film is so high that I’ll bet my bottom dollar that nothing will come along in the remaining 10 months to top it.

The two-hour film – titled simply “Concert for George” – makes its U.S. television debut Wednesday night at 9 on Ch. 13 as part of PBS’ “Great Performances” series.

It is a breathtaking experience. Organized principally by Eric Clapton and Harrison’s widow, Olivia, “Concert for George” was performed at London’s Royal Albert Hall on Nov. 29, 2002 – the one-year anniversary of Harrison’s death from cancer at age 58.

The movie that resulted from the concert was directed by David Leland, whose only other directing credit of any renown was an episode of “Band of Brothers” (Part 6, “Bastogne”).

While that was a standout episode, “Concert for George” is an out-and-out masterpiece.

Heavily laden with emotion, the movie is as much a family reunion as it is a concert film.

It contains so many moments of significance – both great and small – that I hardly know where to begin.

At its heart are the songs for which George Harrison was best known. Here, his best friends perform them close to the manner in which he recorded them.

The performances are so true that it is impossible to single out any of them as particular highlights.

How can one compare Eric Clapton singing his late friend’s song about love and friendship, “If I Needed Someone,” to Billy Preston in a black-and-white-checked suit seated at his organ joyously singing “My Sweet Lord”?

You want a good cry? Listen to Ringo Starr sing “Photograph,” the song he wrote with Harrison, with its lyrics, “Everytime I see your face, it reminds me of the places we used to go . . .”

“The meaning’s changed now, of course,” says Ringo plainly to introduce the song, while Harrison’s 25-year-old son, Dhani, who calls Ringo “uncle,” stands at centerstage playing a guitar and looking every bit like his father at his age.

From Ringo and Dhani we learn that George loved ukeleles and Carl Perkins. Ringo then sings Perkins’ “Honey, Don’t” and introduces his friend, Paul McCartney, who strums a uke while singing “Something.”